The diploma thesis is focused on the creation of a business plan. The aim is to prepare a business plan for the establishment of a beauty salon. The thesis is divided into three parts. The first part contains theoretical data, the definition of basic concepts relating to business planning and analyses are formulated. The practical part contains a systematic application of individual parts of a project based on the theoretical part of the work. An essential part of this work is a financial analysis. The conclusion summaries and evaluates the thesis and will answer the question of viability, feasibility and operability of the projec